Cepeda corporation has the following cost records for june 2014.

 

E1-12 – Prepare a cost of goods manufactured schedule and a partial income statement

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E1-12 Cepeda Corporation has the following cost records for June 2014.

 

Indirect factory labor

$4,500

 

Factory utilities

400

Direct materials used

20,000

Depreciation, factory equipment

1,400

Work in process, 6/1/14

3,000

Direct labor

40,000

Work in process, 6/30/14

3,800

Maintenance, factory equipment

1,800

Finished goods, 6/1/14

5,000

Indirect materials

2,200

Finished goods, 6/30/14

7,500

Factory manager’s salary

3,000

 

Instructions:

(a) Prepare a cost of goods manufactured schedule for June 2014.

(b) Prepare an income statement through gross profit for June 2014 assuming net sales are$92,100

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